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 Department of the Treasury
 AGENCY: Departmental Offices, U.S. Department of the Treasury.
 ACTION: Notice of Information Collection; request for comment.
 SUMMARY: The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning the burden associated with the U.S. Income Tax Return Forms for Individual Taxpayers.
 DATES: Comments should be received on or before January 16, 2024 to be assured of consideration.
 ADDRESSES: Written comments and recommendations for the proposed information collection should be sent within 30 days of publication of this notice to 
                        *www.reginfo.gov/​public/​do/​PRAMain*. Find this particular information collection by selecting “Currently under 30-day Review—Open for Public Comments” or by using the search function.
 FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be obtained from Melody Braswell by emailing 
                        *PRA@treasury.gov,*
                         calling (202) 622-1035, or viewing the entire information collection request at 
                        *www.reginfo.gov*.


SUPPLEMENTARY INFORMATION: Internal Revenue Service (IRS) *Title:*
                     U.S. Income Tax Return for Individual Taxpayers. *OMB Number:*
                     1545-0074. *Form Number:*
                     Form 1040 and affiliated return forms. *Abstract:*
                     IRC sections 6011 & 6012 of the Internal Revenue Code require individuals to prepare and file income tax returns annually. These forms and related schedules are used by individuals to report their income subject to tax and compute their correct tax liability. This information collection request (ICR) covers the actual reporting burden associated with preparing and submitting the prescribed return forms, by individuals required to file Form 1040 and any of its affiliated forms as explained in the attached table. *Current Actions:*
                     There have also been changes in regulatory guidance related to various forms approved under this approval package during the past year. There have been additions and removals of forms included in this approval package. In filing season 2024, the Internal Revenue Service (IRS) will launch a pilot program for a free direct e-file tax return system (Direct File). This limited-scale pilot will allow the IRS to evaluate the costs, benefits, and operational challenges associated with providing such an optional service to taxpayers. This approval package is being submitted for renewal purposes only. *Type of Review:*
                     Revision of a currently approved collection. *Affected Public:*
                     Individuals or Households, Farms. *Estimated Number of Respondents:*
                     171,800,000. *Estimated Time per Respondent (Hours):*
                     13. *Estimated Total Annual Time (Hours):*
                     2,249,000,000. *Estimated Total Annual Monetized Time ($):*
                     46,342,000,000.
                    ( print page 87058) *Estimated Total Out-of-Pockets Costs ($):*
                     45,365,000,000. *Estimated Total Monetized Burden ($):*
                     91,707,000,000. Note: Total Monetized Burden = Total Out-of-Pocket Costs + Total Annual Monetized Time. Estimated Average Taxpayer Burden for Individuals Filing a 1040 by Activity
Primary form filed or type of taxpayer
Time burden
Money burdenPercentage of 
                             returns  
                             (%)
Average time burden 
                             (hours) *
Average cost 
                             (dollars)
Total monetized burden 
                             (dollars)Total time
Record 
                             keeping
Tax planning
Form 
                             completion  
                             and  
                             submission
All otherAll Taxpayers
100%
13
6
2
4
1
$270
$540Type of TaxpayerNonbusiness **
72%
9
3
1
3
1
150
310Business ***
28
24
12
4
6
2
560
1,120Note: Detail may not add to total due to rounding. Dollars rounded to the nearest $10.*A “business” filer files one or more of the following with Form 1040: Schedule C, C-EZ, E, F, Form 2106, or 2106-EZ. A “nonbusiness” filer does not file any of these schedules or forms with Form 1040.Source: RAAS:KDA (11-2-2023)
 Taxpayer Burden Statistics by Total Positive Income Quintile
Average time 
                             (hours)
Average out-of- 
                             pocket costs
Average total monetized burden**All Filers**Total positive income quintiles0 to 20
7.8
80
$14620 to 40
10.9
128
24240 to 60
11.6
165
32760 to 80
13.1
232
48080 to 100
22.7
726
1,497**Wage and Investment Filers**Total Income Quintiles:0 to 20
6.9
71
12920 to 40
9.3
112
21240 to 60
9.0
139
27760 to 80
9.1
185
38480 to 100
10.8
322
737**Self Employed Filers**Total Income Quintiles0 to 20
11.9
125
22520 to 40
18.5
204
37940 to 60
21.0
258
50760 to 80
22.0
338
69780 to 100
33.1
1,077
2,155Source: RAAS:KDA (12-1-2023)
 (Authority: 
                        *44 U.S.C. 3501 et seq*.) Melody Braswell, Treasury PRA Clearance Officer.


[FR Doc. 2023-27645 Filed 12-14-23; 8:45 am] BILLING CODE 4830-01-P